The efficiency of measures against tax avoidance in the Republic of Kazakhstan

Tax avoidance, erosion of the tax base and the movement of profits is a global problem, the solution of which is a challenge for most countries of the world. The main document of the OECD (Organisation for Economic Co-operation and Development) and G20 project to address this problem is the BEPS Plan (Base Erosion and Profit Shifting). This project provides for the implementation of a set of measures that allow participating countries to combat the erosion of the tax base and the movement of profits. After the global financial crisis of 2008, almost all countries announced the beginning of the fight against offshores-many states supported the trend of"deoffshorization" on the “Domino principle”. The main emphasis in deoffshorization was made on strengthening the transparency of offshore companies, identifying their real beneficiaries and expanding cooperation of offshore companies in the exchange of financial and tax information with the authorities of the states where the real beneficiaries actually operate. The problem of global deoffshorization has involved Kazakhstan as well, which is quite logical in connection with the globalization of the economy and the free movement of financial capital around the world. The mechanism for eliminating double taxation provides the elimination of simultaneous taxation in different countries by identical or having the same nature of taxes, and this has become for some taxpayers a tool for avoiding taxes. This factor has become a prerequisite for strengthening the state tax control over the activities and profits of tax residents.

финансовый капитал, налоговая конкуренция, налоговая база, налоговые конвенции, деофшоризация, налогооблагаемый доход, financial capital, tax competition, tax base, tax conventions, deoffshorization, taxable income, қаржылық бақылау, салықтық бәсекелестік, салық базасы, салық конвенциялары, деофшоризация, салық салынатын табыс

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